Abstract
Purpose: The purpose of the study is to present the specificity of the social insurance system in Poland in the transition period, i.e., in the period of transition from the market to socialism. (Methodology) The aim of the study is achieved by using the method of analysis of literature on the subject, the method of analysis of normative acts, and the method of description, which is supplemented by comparative analysis.
Results: The conducted analysis clearly shows that the issues of the social insurance system were at the center of interest during the transition period. It should be indicated that in the period under study, in Poland, reference was made to the theoretical and pragmatic solutions of the interwar period. Contribution to the discipline: The conducted analysis may become part of a larger research program showing the specificity of the Polish social insurance system in the system of command and distribution economy, which has not yet been broadly analyzed in the economic literature.